19. Inserted by the Finance (No. 2) Act, 1998, w.r.e.f. 1-4-1998. Earlier original sub-section (2) was amended by the Finance (No. 2) Act, 1980, w.e.f. 1-4-1981 and later on omitted by the Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986, w.e.f. 1-4-1988.